摘要
以2014-2016年中国89家典型样本企业为研究对象,运用QCA方法对价值观要素及其组成维度的绩效作用机制和作用路径进行了比较分析。研究结果显示：企业绩效的增加不依赖于单个价值观要素,而不同价值观要素的横向协同作用则具有明显提升效应;不同营业收入层次的企业有着特定的价值观维度组合,高进取观和低社会地位观是提升企业财务绩效的充分必要条件。从价值观要素横向协同、绩效差异立中守正和合作共生价值链构建等方面为企业绩效改善提出了对策和建议。
Taking 2013-2015 years of Chinese 90 typical sample enterprises as the research object,using the QCA method,making a comparative analysis of the value elements and the composition of the factors of the performance of the role of the mechanism. Research results show that： the increase of enterprise performance does not depend on the elements in a single value concept,and different elements of the value of the transverse synergy has obvious promotion effect; enterprises of different operating income level has a specific values the combination of dimensions,high enterprising outlook and low social status view is the sufficient and necessary conditions of the enterprise＇s positive financial performance. This paper puts forward some countermeasures and suggestions for the improvement of enterprise performance from the aspects of the horizontal coordination of value elements,stand in the difference of performance,and the construction of the value chain of cooperation.
出处
《软科学》
CSSCI
北大核心
2018年第2期71-75,105,共6页
Soft Science
基金
国家自然科学基金项目(71301061)
中央高校基本科研业务费专项资金项目(2015JDZD11)
苏南资本市场研究中心资助项目
关键词
价值观
财务绩效
定性比较分析
values
financial performance
qualitative comparison analysis
